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2020 (10) TMI 895 - Commissioner - GSTRefund of GST - excess GST paid on canteen services to vendors" during the period November-2017 to July-2018 - whether the appellant i.e. M/s Honda Motorcycle and Scooter India Private Limited, Bhiwadi is eligible for refund or not as per the provisions of Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017? HELD THAT:- As per Section 54(1) of the Central Goods and Service Tax Act, 2017 and as per Rule 89(1) of the Central Goods and Service Tax, 2017 for making a refund claim a person should first have to pay/deposit the tax with the government which is clear from the word "any person . . paid by him" means that any person who has paid the tax - In the instant case the GST has been deposited to the Govt. account by the Service Providers namely M/s Caterman Cuisine Concepts P Ltd., Tapukra, Bhiwadi and M/s ICS Foods P Ltd., RHB, Bhiwadi for the period November-2017 to July-2018 and not deposited by the appellant i.e. M/s Honda Motorcycle and Scooter India Private Limited, Tapukara Industrial Area, District-Alwar. It is an admitted fact on record that in the instant case the tax has not been paid by the appellant to the Govt. account. Therefore, they are not eligible to file the refund claim. The appellant is not eligible to file refund claim - Appeal dismissed.
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